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4. Revenue income and expenditure (Charts 2a and 2b)
Rents for council houses account for over 80% of revenue income on councils' housing revenue accounts while managing and maintaining the houses accounts for about 60% of the expenditure, and loan charges (i.e. the cost of servicing housing debt) about 20%. In most years balances carried forward at the end of the year broadly match balances inherited at the beginning of the year.
Chart 2a: Scotland: Source of Housing Revenue Account ( HRA) revenue income 2008- 09

Chart 2b: Scotland: HRA revenue expenditure 2008 - 09

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